Tottenham Hotspur have rejected the latest Bayern Munich offer for England captain Harry Kane.
They continue to differ in their assessment of the 30-year-old.
If their deal for Kane is fruitless this time, the Bundesliga champions have stated that they will move on to other transfer targets.
However, with more than three weeks remaining in the transfer window, it remains to be seen whether this is the case.
Kane, who has 280 goals in 435 appearances for Tottenham in all competitions, captained the club in their pre-season match against Shakhtar Donetsk on Sunday.
He has one year remaining on his Tottenham deal, and there has been no hint that Kane would be prepared to extend it.
If chairman Daniel Levy decides to keep the England striker, the club would have missed their last chance to cash in on their star.
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Bayern officials met with Levy last week, but no agreement was reached. Personal arrangements with Kane, according to Bild, have already been agreed upon.
Tottenham will kick off their Premier League campaign against Brentford on August 13. Bayern began their season with a German Super Cup match against RB Leipzig the day before.
The transfer window does not end until September 1st, however both parties would prefer a settlement before the start of the new season.